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  • Illuminating the Low Interest Rate Peril
    disclosure into ratings determinations. The NAIC should direct regulators to treat this information as supplemental ... companies with inadequate reserves: the first are “primary” reserving standards tailored to individual classes ...

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    • Authors: Aaron Sarfatti
    • Date: Jul 2020
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • Governance of Principle-Based Reserves
    (QA), who is designated by each company to take primary responsibility for the PBR valuation. But it’s ... maintaining a robust valuation process—thus achieving a primary goal of PBR! Statements of fact and opinions expressed ...

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    • Authors: Robert Leach
    • Date: Sep 2023
    • Competency: Professional Values
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting; Public Policy; Public Policy
  • The Financial Reporter
    management strategies includ- ing actions by both direct writers and reinsurers. MOVING TARGET Another ... practices. The commonly held view is that the primary purpose of the Act is to manage systemic risk ...

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    • Authors: Society of Actuaries
    • Date: Dec 2013
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • The Financial Reporter, December 2018, Issue 115
    held. The way in which this model is applied to direct participating contracts, referred to as the variable ... the way in which the general model is applied to direct partici- pating contracts, referred to as the variable ...

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    • Authors: Society of Actuaries
    • Date: Dec 2018
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • Insights into Life PBR Emerging Practices
    principle-based reserve (PBR) practices. Forty direct writers and reinsurers with 80 percent market ... Report, 2nd Quarter, 2018 shows IUL sales with a primary pric- ing objective of death benefit, guaranteed ...

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    • Authors: Kevin Carr, Andrew Radel, Chris Whitney
    • Date: Dec 2018
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Strategic Insight and Integration>Big picture view; Strategic Insight and Integration>Influence decisions; Strategic Insight and Integration>Strategy development
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • European CFO Embedded Value Guidelines
    information is supple- mentary to the company’s primary published financial statements (for example, U ... financial options and guarantees. This principle is a direct response to those concerns. This principle is ...

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    • Authors: William R Horbatt
    • Date: Dec 2004
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Financial Reporter
    • Topics: Finance & Investments>Embedded value; Financial Reporting & Accounting
  • Negative IMR Considerations in a Higher Interest Rate Environment
    Negative IMR Considerations in a Higher Interest Rate Environment Interest Maintenance ... with the NAIC Annual Statement Instructions. The primary purpose of IMR is to spread the effect that after-tax ...

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    • Authors: Yuan Tao, Charles K Chacosky, Rey Malile
    • Date: Jun 2023
    • Competency: External Forces & Industry Knowledge; Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Statutory accounting
  • Embedded Volatility: Insight from Market Risk Benefit Roll-Forward
    Embedded Volatility: Insight from Market Risk Benefit Roll-Forward In this article, we collected ... can also introduce some volatility because the direct policy MRB is based on the company’s credit rating ...

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    • Authors: Su Su, Tina Guo, Yifeng Mu, Robert E Winawer
    • Date: Nov 2023
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Annuities; Financial Reporting & Accounting; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]
  • The Financial Reporter, December 2019, Issue 119
    members through a variety of media: • We are the primary sponsoring section of the Valuation Actuary Symposium ... over from current standards— assessments exclude a direct charge (front-end loads) and include a GAAP accrual ...

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    • Authors: Society of Actuaries
    • Date: Dec 2019
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
  • An Update on International Accounting Standards for Insurance
    these develop- ments. The IAA now serves as the primary voice of the actuarial profession on international ... contracts where payment is in services (e.g., managed care organizations), and a number of other types of ...

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    • Authors: Bruce Moore
    • Date: Jun 2000
    • Competency: External Forces & Industry Knowledge
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting
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